Industries & Practices

Taxation

Back

The classification of real and personal property in Ohio

Monday, September 28, 2015

Mark Engel is a regular contributor on Ohio tax issues to State Tax Notes magazine. Read his article, "The classification of real and personal property in Ohio," in the September 28, 2015, issue.

This is for informational purposes only. It is not intended to be legal advice and does not create or imply an attorney-client relationship.

Download PDF

Related Insights

IRS Releases Guidance on Elective Payments

Inflation Reduction Act (IRA): Advanced Manufacturing Product Credit – A cheat sheet

The IRS Introduces New Procedures for Nonprofits Making Miscellaneous Determination Requests

Exempt Organizations: Deadline for Calendar Year 2022 Form 990

Local government incentives available under Inflation Reduction Act

Inflation Reduction Act: Direct payments to nonprofits and political subdivisions for clean energy projects

Business owners receive tax credit for hiring student employees: Learn more on Dec. 7th

NASCAR and Ohio’s CAT… where the rubber meets the road

New 6th Circuit opinion puts the brakes on expedited tax foreclosures by county land banks

HB 140 brings changes to property tax levies and voted bond issues

Form 990 Deadline Reminder for Exempt Organizations

IRS announces changes to Form 8038-CP coming in January 2022

Important Ohio Supreme Court decision clarifies proper method to value “big box stores”

Changes coming to Ohio’s real property tax exemption laws

School Districts: Starting August 3, 2021, Ohio Senate Bill 57 authorizes property owners to seek real property tax reductions due to COVID-19 for Tax Year 2020

Ohio Senate Bill 57 provides real property tax reduction opportunities

Reminder of annual deadlines for school districts to mitigate revenue losses from property tax valuation complaints

Federal and Ohio tax deadlines extended

New “transformational mixed use development” state tax credits

Have you done your ACA affordability cost-share homework for the 2021 health plan year?

Ohio Supreme Court upholds “expedited tax foreclosures,” allowing county land banks to acquire unoccupied, tax delinquent properties free of charge

CARES Act: Incentivizing charitable contributions

What all employers are asking about health and retirement benefits during COVID-19

Municipal income tax withholding: Working from home amid pandemic

CARES Act: Extension of Social Security tax payments and estimated tax payments

Federal tax filing date extended

Ohio extends income tax filing and estimated payment deadline

CARES Act provisions offer relief for families who need to access retirement funds due to COVID-19 pandemic

Tax payment deadline extended 90 days but filing deadline remains

Opportunity zones: Tax reporting reminder

School districts: Annual December 31 filing deadline to seek real estate tax exemption is near

New procedure for renewing real estate tax exemption for community school property

Hospitals: Annual filing deadline to seek real estate tax exemption is near

TCJA excise tax on excess executive compensation for nonprofits

Reminder of annual deadlines for school districts to participate in property tax valuation appeals

New guidance: Calculation of non-deductible parking expenses and deemed unrelated business income

New guidance on the Tax Cuts and Job Act’s unrelated business taxable income changes

Upcoming deadline for school districts to file “counter-complaints” in property tax valuation appeals

Important updates from the IRS for exempt organizations

No tax deduction for sexual harassment payments subject to NDAs

The PUCO initiates an investigation regarding the impacts of the Tax Cuts and Jobs Act

Tax reform could cost big-money culture of college football millions

Qualified Business Income deduction offers significant tax break for small business owners – FAQs

Exempt organizations: Costs of tax reform

Conference agreement on tax reform: Private activity bonds, stadium bonds spared; Advance refundings and tax credit bonds axed

Annual deadline to seek new property tax exemption approaches

Qualified energy project exemptions: New DSA regulations

Revocation 2017-31014: First revocation for failure to comply with Section 501(r)

Ohio Supreme Court rejects “quantity of charity care” argument in property tax exemption case

Deadline to participate in property tax valuation appeals is March 31

Property tax update: New law permits exemption for property development, a reminder on upcoming tax appeal deadlines

21st Century Cures Act: Relief for small employers

Notice 2016-70: Unexpected (but limited) ACA reporting relief

Opportunity to participate in property tax valuation appeals

Ohio Supreme Court upholds economic nexus standard

IRS issues new safe harbor provisions for management contracts

IRS proposes long-awaited IRC Section 457 regulations

IRS releases proposed IRC Section 409A regulations

IRS audits: 1099s and retirement plans

First denial of tax-exempt status to a non-Medicare Shared Savings Program ACO

Ohio’s business income deduction: Boon or boondoggle?

Deadline nears for school districts to participate in property tax valuation appeals

Ohio real property tax: A primer

Breathing room for responsible-party assessments in Ohio?

Time to contest 2015 real property values in Ohio

Ohio fixes flawed tax preference for business income

Is Ohio ready to repeal its sales tax on employment services?

Navistar v. Testa: Procedure and evidence trump expediency in Ohio

Ohio Department of Taxation combating fraudulent claims

Ohio Senate Bill 208 introduced to repair income tax flaw

Tarnishing the bright-line domicile test for Ohio’s income tax

Ohio Supreme Court rules presumption of correctness does not apply on appeal from decision of municipal board of tax review

Ohio Supreme Court rules on tax commissioner’s role in correcting errors for NOL credit against the CAT; remands case to BTA to determine whether any error existed

Ohio’s sales tax direct payment program: A brief history and update

H.B. 64: Ohio budget overview

Ohio income tax changes for business income may increase taxes for some taxpayers

Supreme Court Decision in Comptroller v. Wynne Raises Questions Regarding Ohio School District and Municipal Income Taxes

Ohio Department of Taxation pursuing sustainable energy generation facilities

Attorney General opinion clarifies the taxing power of joint economic development districts

COST Issues 2014 Report on State and Local Tax Burden

Ohio appeals court rules federal wetlands designation impacts land value

Ohio Governor Kasich signs omnibus tax bill, but vetoes two provisions

Ohio Supreme Court Skins CAT Receipts Derived From Activities "Related to" Motor Vehicle Sales

When does operating like a business threaten your tax-exempt status?

2011 Ohio Tax Update

IRS Clarifies Tax Treatment of Cell Phones Provided to Employees

Ohio General Assembly Reforms Renewable and Advanced Energy Tax Policy

Ohio Supreme Court Decision Clarifies the Rules on Appeals Before the Tax Commissioner and Board of Tax Appeals

Ohio Tax Update For 2010

2009 Ohio Tax Update

See All

Columbus

Cleveland

Cincinnati

Dayton

Marietta

Barnesville

Lebanon